The ongoing COVID-19 pandemic is creating unprecedented challenges for public filing companies—particularly when it comes to determining business impacts and maintaining compliance expectations as conditions continue to evolve. Faced with growing uncertainty on the best way to communicate both the effects of, and risks presented by, COVID-19 to stakeholders and regulators, how do companies plan […]
Intelligize COVID-19 disclosure survey spotlights peer expectations
Form S-3 prospectus and SEC Release 34-88465 conditional relief
Example of a Form S-3 prospectus supplement filed while company has delayed periodic reporting
UPDATE: Section Analysis & Trends: COVID-19 disclosure in SEC filings – April 3, 2020
An updated look at how COVID-19 is impacting public disclosure
SEC’s CorpFin released CF Disclosure Guidance: Topic No. 9; see how companies have answered
SEC’s Division of Corporation Finance (CorpFin) released CF Disclosure Guidance: Topic No. 9 to help companies assess COVID-19-related effects and consider their disclosure obligations
Examples of SEC Release No. 34-88465 notifications
See example notifications for 45-day extensions for SEC filings otherwise due between March 1 and July 1.
Example disclosure on COVID-19’s impact on the demand for products or services
Do you expect COVID-19 to materially affect the demand for your products or services? CorpFin has asked. See how (and where) companies have answered.
Section Analysis & Trends: COVID-19 disclosure in SEC filings – March 18, 2020
A look at how COVID-19 is impacting public disclosure